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1992

INTERIM PROVISIONS FOR THE ADMINISTRATION OF THE ENVIRONMENT IN THE ECONOMIC ZONES OPEN TO THE OUTSIDE WORLD

Category  ENVIRONMENTAL PROTECTION Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1986-03-15 Effective Date  1986-03-15  


Interim Provisions for the Administration of the Environment in the Economic Zones Open to the outside World



(Approved by the State Council on March 4, 1986 and promulgated by the

State Administration for Environmental Protection on March 15, 1986)

    Article 1  These Provisions are formulated for the purpose of
strengthening the administration of the environment in the economic zones open
to the outside world, preventing and remedying environmental pollution and the
disruption of ecological balance, safeguarding human health and protecting and
creating good investment environment so as to promote economic and social
development.

    Article 2  The term “economic zones open to the outside world” as used in
these Provisions refers to the special economic zones, the open coastal cities
and the coastal economic development areas approved by the State.

    All units and individuals that are engaged in production and business
activities in the economic zones open to the outside world shall abide by
these Provisions.

    Article 3  People’s governments at various levels in the economic zones
open to the outside world shall adhere to the principles of “having prevention
as the main concern and combining prevention with remedying” and strengthen
the work for the comprehensive improvement of the environment. They shall
incorporate environmental protection into the economic and social development
plans of their own localities and specify the targets, tasks and measures with
respect to environmental protection and organize the implementation thereof.

    Article 4  It shall be imperative to evaluate the impact on the
environment, carry out overall planning and ensure rational distribution, if
construction of new areas is to be undertaken in the economic zones open to
the outside world. All departments concerned shall carry out the construction
in strict accordance with the requirements in respect of planning and
distribution.

    The existing irrational distribution of the economic zones open to the
outside world shall be rectified gradually in conjunction with urban reform
and industrial readjustment. In residential areas, water-resource reserves,
health resorts, nature reserves, tourist resorts, scenic spots and places of
historic interest, and other areas which need special protection, no projects
that may cause environmental pollution may be constructed and a deadline
shall be set for any such projects that have been completed to be improved,
readjusted, or removed.

    Article 5  With respect to projects that are not covered by the State
provisions concerning the standards of environmental quality, the people’s
governments of the provinces, autonomous regions and municipalities directly
under the Central Government having jurisdiction over the economic zones open
to the outside world may formulate their own local supplementary standards. If
the implementation of the State standards concerning the discharge of
pollutants fails to satisfy the requirements for environmental quality of
their own localities, they may formulate their own local standards concerning
the discharge of pollutants which are stricter than the State standards
concerning the discharge of pollutants and submit them to the State
departments for environmental protection for the record.

    The local standards concerning the discharge of pollutants formulated in
accordance with the provisions of the preceding paragraph shall be implemented
by the enterprises and institutions in the localities.

    Article 6  Technology and equipment introduced from abroad into the
economic zones open to the outside world shall conform to the requirement that
they shall cause no pollution or little pollution. If the technology or
equipment to be introduced from abroad will cause pollution and no means is
yet available at home to tackle it, the corresponding environmental protection
facilities shall be introduced simultaneously. With respect to all
newly-constructed projects, alteration projects or expansion projects, it
shall be imperative to ensure that both the supporting facilities for
preventing and remedying environmental pollution and the principal part of the
project are put into operation simultaneously.

    Article 7  When entering into an economic contract, all units and
individuals in the economic zones open to the outside world shall specify the
obligations and responsibilities of each of the parties thereto in respect of
environmental protection and ensure that measures for preventing and remedying
environmental pollution are duly stipulated. The contract may not contain
anything that runs counter to the laws and regulations of the State or of the
locality for environmental protection.

    Article 8  Units that intend to engage in developmental construction in
the economic zones open to the outside world shall, in accordance with the
pertinent provisions of the State, submit an environmental impact
report/form(s) and a text on environmental protection in the preliminary
design of a construction project and shall, upon completion of the project,
submit a report on inspecting and accepting the completed environmental
protection facilities.

    The department for environmental protection shall, within 45 days of
receipt of the environmental impact report/form(s) or within 30 days of
receipt of the text on environmental protection in the preliminary design of a
construction project and the report on inspecting and accepting the completed
environmental protection facilities, give an official written reply to the
unit that has submitted the above-mentioned documents. If no such reply is
given within the prescribed period of time, the documents submitted shall
automatically become effective.

    Article 9  Enterprises and institutions in the economic zones open to the
outside world that have to discharge pollutants shall apply to the departments
for environmental protection under the local people’s governments for
permission to discharge pollutants and fill in forms to report truthfully on
the pollutant discharging and treating facilities that they possess and the
kind(s) of pollutants to be discharged, the mode(s) of discharging, and the
quantity and density of the pollutants under normal operational conditions.
Their production or business operations shall begin only after the application
has been verified and approved and the document for the registration of
pollutant discharge has been obtained. If changes have taken place in the
discharge of pollutants, these shall be reported in good time to the
departments for environmental protection under the local people’s governments.

    Those that discharge pollutants in excess of the State or local standards
shall pay an excess pollutant discharge fee in accordance with the pertinent
provisions of the State; those that discharge pollutants into water shall pay
a pollutant discharge fee in accordance with the pertinent provisions of the
State.

    Article 10  The departments for environmental protection under the
people’s governments at various levels in the economic zones open to the
outside world shall be responsible for organizing, co-ordinating, supervising
and inspecting the work of environmental protection in their own localities.
The units that are subjected to supervision and inspection shall provide the
actual relevant information and data.

    The departments for environmental protection shall undertake the
obligation and responsibility to maintain the confidentiality of the
information and data provided by the units that are subjected to supervision
and inspection.

    Article 11  The departments for environmental protection under the
people’s governments at various levels in the economic zones open to the
outside world or other competent departments may order those units that have
violated these Provisions and caused pollution damage to remedy the situation
within a prescribed period of time, pay the expenses for eliminating the
pollution and compensate for the losses thus incurred and may also give them a
warning or impose a fine on them.

    Any party concerned that does not accept the penalties may file a suit
with a people’s court within 15 days of receipt of the written decision
concerning the penalties. If no suit is filed and yet the decision is not
carried out within the prescribed period of time, the departments for
environmental protection or other competent departments may apply to the
people’s court for the compulsory enforcement of the decision.

    Article 12  The people’s governments of the provinces, autonomous regions
and municipalities where the economic zones open to the outside world are
located may formulate measures for the implementation of these Provisions in
accordance therewith.

    Article 13  These Provisions shall go into effect on the date of
promulgation.





THE PROVISIONS OF TEST AND ACCREDITATION FOR THE INSPECTORS IN THE MANUFACTURERS AND SUPPLIERS FOR THE EXPORT COMMODITIES

PROVISIONAL REGULATIONS ON THE CONTROL OF BANKS

Provisional Regulations of the PRC on the Control of Banks

    

(Promulgated on January 7,1986 by the State Council)

CONTENTS

CHAPTER I GENERAL PROVISIONS

CHAPTER II THE CENTRAL BANK

CHAPTER III SPECIALISED BANKS

CHAPTER IV OTHER FINANCIAL INSTITUTIONS

CHAPTER V CONTROL OF CURRENCY ISSUE

CHAPTER VI CONTROL OF CREDIT FUNDS

CHAPTER VII CONTROL OF INTEREST RATES

CHAPTER VIII CONTROL OF DEPOSITS, LOANS AND SETTLEMENTS

CHAPTER IX HANDLING OF VIOLATIONS

CHAPTER X SUPPLEMENTARY ARTICLES

CHAPTER I GENERAL PROVISIONS

   Article 1. These Regulations are formulated in order to strengthen control over banks and other financial institutions, ensure the healthy
development of financial services and promote the establishment of socialist modernisation.

   Article 2. All banks and other financial institutions carrying on business such as deposits, loans, personal savings, discounting of bills,
foreign exchange, settlement of accounts, trusts, investments, financial leasing and floating of securities, shall comply with the
provisions of these Regulations.

   Article 3. The central bank, specialised banks, and other financial institutions shall conscientiously and thoroughly carry out national financial
policies. All their financial activities shall be directed towards developing the economy, stabilising the currency, and increasing
the economic benefits of socialism.

   Article 4. Institutions other than financial institutions are prohibited from carrying on financial business.

CHAPTER II THE CENTRAL BANK

   Article 5. The People’s Bank of China is the State organ through which the State Council leads and controls the fiscal affairs of the nation,
and is the central bank of the State, and shall carry out in full the following duties:

(1) Research and draw up national guidelines and policies for financial activities, and arrange for their implementation after approval;

(2) Research and draw up draft financial legislation;

(3) Formulate the basic regulations for financial business;

(4) Control the issuing of currency,regulate currency circulation, and maintain currency stability;

(5) Control interest rates on deposits and loans, and set the rate of exchange between renminbi and foreign currencies;

(6) Devise State credit plans, exercise centralised control over credit funds, and exercise uniform control over the working capital
of State enterprises;

(7) Control foreign exchange,bullion, and the State foreign exchange and gold reserves;

(8) Examine and approve the establishment and dismantling and merger of specialised banks and financial agencies;

(9) Lead, control,co-ordinate, supervise,and inspect the operations of specialised banks and other financial institutions;

(10) manage the State Treasury, and issue government bonds on its behalf;

(11) Control the shares, bonds and other securities of enterprises, and control the money market;

(12) Engage in relevant international financial activities on behalf of the government.

   Article 6. In accordance with the provisions of the State laws and administrative regulations, the People’s Bank of China shall control the
State’s insurance enterprises.

   Article 7. The People’s Bank of China shall establish a council to be the principal policy-making body of the head office. The principal functions
of the council shall be as follows:

(1) To examine and consider financial guidelines and policy;

(2) To examine and consider important matters relating to annual State credit plans, cash plans and foreign exchange plans;

(3) To define principles for the establishment, dismantling and merger and the allocation of functions among specialised banks and
financial institutions;

(4) To investigate other important matters concerning the overall financial situation.

   Article 8. The People’s Bank of China shall establish branches and sub-branches in accordance with the requirements of economic development.

Each branch and sub-branch of the People’s Bank of China shall carry out duties relevant to the People’s Bank of China in its area
of jurisdiction, exercising leadership and control over financial affairs in that area of jurisdiction.

   Article 9. The People’s Bank of China shall provide services to specialised banks and other financial institutions in such areas as allocation
of funds, co-ordination of functions, provision of information, development and training of personnel and assist in the development
of their operating capacity.

   Article 10. The head office and branches and sub-branches of the People’s Bank of China shall be responsible for conciliation and arbitration
in any business disputes occurring between specialised banks and other financial institutions.

   Article 11. The People’s Bank of China shall not directly accept deposits from or provide loans to enterprises or individuals.

CHAPTER III SPECIALISED BANKS

   Article 12. In accordance with the requirements of national economic development, the State shall establish a number of specialised banks.
Each specialised bank shall, according to its specified scope of business, operate deposits, loans, settlement of accounts, personal
savings deposits, etc., in national and foreign currencies.

   Article 13. All specialised banks shall be independently accountable economic entities and shall independently exercise their official powers
and engage in business activities in accordance with the provisions of the State laws and regulations.

   Article 14. Specialised banks shall carry out the following basic duties:

(1) Formulate specific operational systems and procedures in accordance with the basic regulations for financial business;

(2) Make decisions on loans to enterprises in accordance with State policy and State plans;

(3) Vary interest rates within prescribed limits;

(4) Be responsible for movement of funds within their own systems;

(5) Carry out supervision of credit and supervision of settlements of accounts;

(6) Exercise cash control in regard to account-holding units, in accordance with State provisions;

(7) Carry out supervision of pay-roll funds of account-holding units, in accordance with State regulations;

(8) Subject to authorisation by the People’s Bank of China, control the working capital of State enterprises;

(9) In accordance with regulations, hold and dispose of retained profits;

(10) With the approval of the State Council or the head office of the People’s Bank of China, engage in relevant international financial
business activities.

   Article 15. Branches and sub-branches established by specialised banks shall comply with the following requirements:

(1) They shall accord precisely with the requirements of economic development, and shall have operational capacity commensurate with
their scale;

(2) They shall conform with the limits of their allocated scope of business;

(3) They shall have personnel qualified in financial operations and administration;

(4) They shall conform with economic accounting principles.

Head offices of specialised banks shall exercise vertical leadership over subordinate branches and sub-branches.

   Article 16. Head offices of specialised banks shall submit the following matters to the head office of the People’s Bank of China for examination
and approval:

(1) Matters of business guidelines and policy falling within the scope of Article 5, paragraph one, item (1) of these Regulations;

(2) Matters outside the allocated scope of business;

(3) Codes of business regulations falling outside current basic regulations for financial business, or involving other specialised
banks, requiring uniform regulations;

(4) Formulation and amendment of articles of association;

(5) Establishment of branches abroad.

Items in the above paragraphs falling outside the scope of responsibility and jurisdiction of the central bank as prescribed in these
Regulations shall all be submitted by the head office of the People’s Bank of China to the State Council for examination and approval.

   Article 17. The following matters pertaining to branches and sub-branches of specialised banks shall be submitted to provincial branches of
the People’s Bank of China for examination and approval:

(1) Important business regulations formulated in the light of specific conditions in local areas of jurisdiction;

(2) Major changes in the channelling of credit funds;

(3) Matters involving other specialised banks in the same area of jurisdiction, requiring a uniformly prescribed system of business
regulations.

   Article 18. Specialised banks shall, in accordance with provisions, provide the People’s Bank of China with reports on the performance of credit
plans, statistical reports, financial reports, and operational reports.

   Article 19. The establishment of specialised bank branches and sub-branches shall be approved respectively in accordance with the following
provisions:

(1) Head offices, to be reviewed by the head office of the People’s Bank of China, and approved by the State Council;

(2) Provincial branches, applications to be submitted by head offices of specialised banks to the head office of the People’s Bank
of China for approval;

(3) Local and municipal central sub-branches, and county branches, applications to be submitted by provincial bank branches to provincial
branches of the People’s Bank of China for approval;

(4) Operational units below the county branch level,applications to be submitted by district and municipal central sub-branches of
specialised banks to local and municipal branches of the People’s Bank of China for approval.

   Article 20. Head offices of specialised banks and branches, sub-branches and offices of specialised banks that have been approved for establishment
shall be issued with a “Permit to Carry on Financial Business” by the head office and branch offices respectively of the People’s
Bank of China, and in addition, in accordance with the provisions of the “Regulations on the Control of Registration of Industrial
and Commercial Enterprises”, shall carry out registration procedures and obtain a business licence before commencing business.

   Article 21. When specialised bank branches, sub-branches and offices that have been established with approval need to relinquish their licence,
they shall submit an application to the original approving unit two months prior to closure of business. After approval, assets
and liabilities shall be liquidated and discharged under supervision of the unit which made the original approval. When liquidation
has been completed, the “Permit to Carry on Financial Business” and the business licence shall be revoked.

CHAPTER IV OTHER FINANCIAL INSTITUTIONS

   Article 22. For the purposes of this Chapter, other financial institutions shall include trust and investment companies, rural credit co-operatives,
urban credit co-operatives, and other financial organisations established with the approval of the People’s Bank of China.

The provisions of these Regulations relating to specialised banks are applicable to other financial institutions except where other
State regulations exist,or where there are special provisions in this Chapter.

   Article 23. The establishment of other financial institutions, as well as fulfilling the conditions prescribed in Article 15 of these Regulations,
shall also possess the minimum capital prescribed by the People’s Bank of China, and shall have articles of association.

   Article 24. In large and middle-sized cities where a definite need exists, trust and investment companies may be established, to handle such
things as capital and asset trusts, asset custodianship, financial leasing, economic consulting, issuing of securities, and investments.

The business activities of trust and investment companies shall be carried out in accordance with plans approved by the People’s Bank
of China.

   Article 25. Applications to establish trust and investment companies shall be submitted for approval according to the following provisions:

(1) National trust and investment companies, to be reviewed by the head office of the People’s Bank of China, and approved by the
State Council;

(2) Provincial trust and investment companies, to be reviewed by provincial branches of the People’s Bank of China, and approved by
the head office of the People’s Bank of China;

(3) Local and municipal trust and investment companies, to be reviewed by local or municipal branches of the People’s Bank of China
and approved by provincial branches of the People’s Bank of China.

   Article 26. Trust and investment companies established by specialised banks in large and middle-sized cities shall be independent legal entities,
shall carry out independent accounting, and shall be subject to the leadership of the People’s Bank of China in their business operations.

Where specialised banks carry out business in trusts without setting up independent trust and investment companies, the sources and
uses of all funds relating to that business must be included in the specialised banks’ credit plans and their earnings be consolidated
in the specialised banks’ accounts.

   Article 27. Credit co-operatives may be established in rural areas and in large and middle-sized cities. Credit co-operatives shall be co-operative
financial organisations of a mass character, and shall practise democratic management.

Rural credit co-operatives shall operate deposits,loans, settlements and personal savings in rural areas.

Urban credit co-operatives shall operate deposits, loans and settlements for urban street collective organisations and individual
industrial and commercial households, and be agents for individual savings deposits, etc.

Control and approval procedures for credit co-operatives shall be separately determined by the People’s Bank of China.

   Article 28. Local levels of the People’s Government may not establish local banks.

Individuals may not establish banks or other financial institutions, and may not carry on financial business.

CHAPTER V CONTROL OF CURRENCY ISSUE

   Article 29. Currency issue is to be controlled centrally and uniformly. The head office of the People’s Bank of China shall submit currency
issue plans according to the requirements of the nation’s economic development, and shall implement them after approval by the State
Council.

   Article 30. Finance departments may not overdraw on the People’s Bank of China.

The People’s Bank of China may not directly purchase government bonds.

   Article 31. Distribution of renminbi issue funds by issue treasuries at all levels of the People’s Bank of China shall be carried out according
to the distribution orders by the higher level issue treasury. No unit or individual may draw on issue treasury reserves in contravention
of the provisions.

   Article 32. Cash withdrawals by specialised banks from the People’s Bank of China shall be limited to the balance of their deposits in branches
of the People’s Bank of China, and overdrafts may not be made.

Cash deposits by specialised banks to the People’s Bank of China shall be transacted according to the cashier system of the People’s
Bank of China.

   Article 33. Specialised banks shall carry out investigative studies on the circulation of currency, and submit regular reports to the People’s
Bank of China.

   Article 34. Damaged renminbi notes and coins shall be exchanged by specialised banks in accordance with the provisions of the People’s Bank
of China. The People’s Bank of China shall be responsible for withdrawing and destroying them at all levels.

CHAPTER VI CONTROL OF CREDIT FUNDS

   Article 35. Credit receipts and expenditures of specialised banks must, in accordance with the regulations, be included in State credit plans.
State credit plans shall be devised by the head office of the People’s Bank of China, and after approval by the State Council, shall
be issued and put into force by the head office of the People’s Bank of China.

   Article 36. The source of People’s Bank of China credit funds shall be State treasury deposits. Administering banks may not use or transfer
them.

Financial depositing procedures for State authorities, non-governmental bodies, armed forces units, etc., shall be formulated by the
People’s Bank of China.

   Article 37. All deposits accepted by specialised banks shall be held in the deposit reserves of branches and sub-branches of the People’s Bank
of China. The proportion of deposit reserves shall be determined by the People’s Bank of China, which shall also carry out adjustments
as required by the tightening or easing of the money market.

   Article 38. Branches and sub-branches of the People’s Bank of China may extend loans to specialised banks within plans approved by higher level
banks, and in accordance with credit policy and credit plans.

   Article 39. Funds may be loaned between specialised banks.

   Article 40. Specialised banks shall establish reserves for bad debts. The amount of reserves for bad debts shall be determined by the head
office of the People’s Bank of China in consultation with the Ministry of Finance.

   Article 41. The foreign exchange credit funds of specialised banks shall be controlled according to the State regulations for foreign exchange
control.

CHAPTER VII CONTROL OF INTEREST RATES

   Article 42. Maximum interest rates for all deposits and minimum interest rates for all loans shall be formulated by the head office of the People’s
Bank of China, and after approval by the State Council the interest rate differential shall be determined separately by the head
office of the People’s Bank of China in accordance with the State economic policy, and adjustments shall be made according to changes
in the prevailing circumstances.

All head offices of specialised banks shall have a prescribed authority to vary interest rates. The range within which interest rates
may vary shall be prescribed by the head office of the People’s Bank of China.

The deposit and lending interest rates of credit co-operatives may be raised and lowered as prescribed and authorised by the People’s
Bank of China.

   Article 43. In addition to being given preferential treatment by banks, interest subsidy procedures may be carried out for loans in respect of
industries and products to which the State gives developmental priority and loans which are of benefit to the social economy, while
not of obvious economic benefit to the enterprise. The interest that is to be subsidised shall be defrayed by the area or department
approving the interest subsidy.

   Article 44. Interest rates on deposits and loans between the People’s Bank of China and specialised banks shall be stipulated by the head office
of the People’s Bank of China, and shall be adjusted according to the tightening and easing of the money supply.

   Article 45. The interbank rates between specialised banks shall be agreed upon through negotiation between the two parties.

CHAPTER VIII CONTROL OF DEPOSITS, LOANS AND SETTLEMENTS

   Article 46. The legitimate rights and interests of depositors are protected by the State, and depositors have independent control over the use
of their deposits. No other persons may make use of them.

   Article 47. The State gives protection to the savings deposits of individuals, and practises the principles of voluntary deposit, freedom of
withdrawal, interest on deposits, and confidentiality of depositors.

   Article 48. Loans issued by specialised banks shall be in strict compliance with examination and approval procedures and the responsibility
system, and shall be issued in accordance with lending policy and the relevant regulations, to ensure the security of loans and their
beneficial use.

Specialised banks have authority to inspect and supervise the way in which loans are utilised, and to inform themselves concerning
such matters as the implementation of borrowing enterprises’ planning, their operations management, financial activities, and reserves
of goods and materials.

   Article 49. Specialised banks enjoy the right of independence. No unit or individual may compel them to issue loans, or obstruct the recovery
of loans. Unless approved by the State Council, no units have the right to exemption from repayment of loans.

   Article 50. Specialised banks shall maintain sufficient payment capacity to ensure the timely repayment of debts.

   Article 51. The acceptance and discounting of bills by specialised banks shall be limited to bills issued through legal commercial action.

   Article 52. Specialised banks carrying out transfers of funds to settle accounts must uphold the legitimate rights and interests of both parties
to the transaction. The regulations governing settlements shall be formulated by the People’s Bank of China.

CHAPTER IX HANDLING OF VIOLATIONS

   Article 53. Specialised bank branches and sub-branches or other financial institutions established without authorisation, in violation of the
provisions of these Regulations, shall be ordered by the People’s Bank of China to cease operating, and their illegal income shall
be confiscated in accordance with the law, and investigation of administrative responsibility carried out among the persons directly
responsible.

   Article 54. Unauthorised use of Issue Treasury Funds in violation of the provisions of these Regulations shall be recovered, and investigation
of administrative responsibility carried out among the persons directly responsible.

   Article 55. When financial personnel take advantage of their office to make use of loans for their personal profit, investigation of administrative
responsibility shall be carried out and their unlawful income shall be confiscated.

   Article 56. When lending losses resulting from dereliction of duty by financial personnel occur, investigation of administrative and economic
responsibility shall be carried out among the persons directly responsible.

   Article 57. If specialised bank branches and sub-branches, or other financial institutions are directed to issue loans, resulting in lending
losses, investigation of administrative and economic responsibility shall be carried out among the persons directly responsible.

   Article 58. The persons directly responsible in Articles 54 to 57 of this Chapter shall constitute criminal offenders, and investigation of
criminal responsibility shall be carried out by the judiciary in accordance with the law.

   Article 59. If specialised banks or other financial institutions, in violation of the provisions of these Regulations, make use of or transfer
financial deposits, or fail to transfer funds to deposit reserves within the prescribed time limit and in the prescribed proportions,
the People’s Bank of China shall withhold an equal amount of deposits and shall collect an additional penalty interest in accordance
with the lending interest rate, and at the same time investigation of responsibility shall be carried out among the administrative
staff and the principal responsible persons.

CHAPTER X SUPPLEMENTARY ARTICLES

   Article 60. These Regulations are not applicable to financial institutions with joint Chinese and foreign capital or financial institutions
with solely foreign proprietorship.

   Article 61. Supplementary regulations for the control of branches and sub-branches of specialised banks and other financial institutions in
special economic zones shall be formulated by the head office of the People’s Bank of China in accordance with these Articles.

   Article 62. The head office of the People’s Bank of China shall be responsible for interpreting these Articles; detailed provisions for the
implementation of each Article shall be formulated by the head office of the People’s Bank of China.

   Article 63. These Regulations shall come into force on the date of promulgation.

    





PROVISIONAL REGULATIONS ON REAL ESTATE TAX

Provisional Regulations of the PRC on Real Estate Tax

     Article 1. Real Estate Tax will be levied in cities, county towns, State designated townships and industrial and
mining areas. NOTE: Real estate excludes land (as all land in China remains the property of the State).

   Article 2. Real Estate Tax will be paid by the owner of the property rights. Where post_title belongs to the entire people, the management
unit will pay the Tax. Where the property has been mortgaged, the Tax will be paid by the mortgagee. Where neither
the owner nor the mortgagee lives in the locality, where ownership of the property is yet to be established or where
disputes concerning the rental or mortgage of the property are yet to be settled, the Tax will be paid by the custodian or
the user of the property.

The owners, management units, mortgagees,custodians or users listed in the above paragraph will be referred to
collectively as obligatory taxpayers (hereinafter referred to collectively as taxpayers).

   Article 3. The Tax will be calculated on the residual following the subtraction of between 10% and 30% of the original value
of the property. Details of the scope of the subtraction will be determined by the provincial, autonomous
region or directly administered municipal people’s government.

Should the property’s original value not be available as a basis,the local tax organ will examine and decide on an amount
with reference to the value of other real estate of a similar nature.

Where the property is leased, the rental income from the property will be used as a basis for Tax calculations.

   Article 4. The Tax will be calculated on the residual value of the property at a rate of 1. 2%, or on the rental income from the
property at a rate of 12%.

   Article 5. The following categories of real estate will be exempt from paying the Tax:

(1) Real estate for the private use of State organs, people’s organisations and the armed forces;

(2) Real estate for the private use of institutions whose operating expenses are allocated by State finance departments;

(3) Real estate for the private use of religious temples and shrines, parks and places of historic interest and scenic beauty;

(4) Real estate owned by individuals for non-business purposes;

(5) Other real estate approved by the Ministry of Finance as tax exempt.

   Article 6. With the exception of those included in Article 5 of these Regulations, taxpayers who have bona fide difficulties in
meeting tax payments may enjoy a reduction of or exemption from the tax for a set period to be determined
by the provincial, autonomous region or directly administered municipal people’s government.

   Article 7. The Tax will be collected annually with payment by instalments. Payment deadlines will be determined by the
provincial, autonomous region or directly administered municipal people’s government.

   Article 8. Control of the collection of the Tax will be carried out in accordance with the “Provisional Regulations of the People’s
Republic of China on the Control of Tax Payment Collection”.

   Article 9. The Tax will be collected by the taxpayer’s local tax organ.

   Article 10. The Ministry of Finance is responsible for the interpretation of these Regulations. Detailed implementing rules
will be formulated by the provincial, autonomous region or directly administered municipal people’s government and a copy
will be filed with the Ministry of Finance.

   Article 11. These Regulations shall come into force on October 1, 1986.

    





PROVISIONS FOR THE AUTONOMOUS RIGHT OF THE ENTERPRISES WITH FOREIGN INVESTMENT TO EMPLOY PERSONNEL, THE WAGES AND SALARIES, AND THE EXPENSES FOR INSURANCE AND WELFARE BENEFITS FOR STAFF MEMBERS AND WORKERS

19941111

The Ministry of Labor and Personnel

Provisions for the Autonomous Right of the Enterprises with Foreign Investment to Employ Personnel, the Wages and Salaries, and the
Expenses for Insurance and Welfare Benefits for Staff Members and Workers

the Ministry of Labor and Personnel

November 10, 1986

The following provisions are hereby formulated in order to implement the Provisions of the State Council Regarding the Encouragement
of Foreign Investment, guarantee the right of autonomy of Enterprises with Foreign Investment in the hiring of personnel, and to
appropriately determine the wages and insurance and welfare expenses for staff and workers from the Chinese party:

(1)

On the right of autonomy of enterprises with foreign investment in the hiring of personnel.

(a)

An enterprise with foreign investment may, in accordance with its production and operation requirements, determine on its own the
organizational structure and personnel system, and, with the assistance of the labor and personnel department in its locality, recruit
and employ staff and workers on its own through an examination and selection process in which only the best (qualified) are hired.

In the event that engineering and technical personnel or operation and management personnel needed by the enterprise with foreign
investment are not available in the locality, the enterprise with foreign investment may, after the labor and personnel department
in the province, autonomous region or municipality directly under the Central Government where it is located has consulted with and
obtained the consent of the labor and personnel department in the district concerned, recruit outside the locality.

(b)

With respect to the engineering and technical personnel, operation and management personnel and technical workers whom enterprises
with foreign investment have decided to hire after examination, the original units of which such personnel are in employment shall
actively give their support and permit their transfer. In the event of any dispute, the labor and personnel department in their locality
shall adjudicate.

(c)

Senior management personnel designated by the Chinese party to work in enterprises with foreign investment should be persons who are
well oriented in existing policies, technically competent, know how to manage, ready to accept new challenges and who can cooperate
and work together with the Foreign Investors. The relevant departments shall support them in their work and generally shall not transfer
them to other jobs during their term of office. In the event that they must be transferred, the consent of the Board of Directors
should be obtained.

(d)

With regard to personnel who are not qualified for their posts after having completed the prescribe probationary or training period,
and personnel who have become redundant as a result of changes in the production or technical conditions of the Enterprise with Foreign
Investment, the enterprise may dismiss them. Staff and workers who have violated the rules and regulations of the enterprise and
thereby caused certain bad consequences can, in accordance with the seriousness of the case, be given different penalties up to that
of discharge.

(2)

On the wages, insurance and welfare expenses of staff and workers.

(a)

The wage levels of the staff and workers in an enterprise with foreign investment will be determined by the Board of Directors on
the principle that it should not less than 120% of the average wages of the staff and workers of state-owned enterprises with similar
conditions, of the same trade and in the same locality; such levels shall be adjusted gradually according to the economic performance
of the enterprise. Enterprises with good economic performance may give bigger wage raises; those with poor economic performance may
give smaller or no raises.

(b)

An enterprise with foreign investment shall make payments to the retirement and pension fund and unemployment insurance fund for staff
and workers from the Chinese party in accordance with the stipulations of the people’s government in the locality. The insurance
and welfare benefits of staff and workers during their employment shall be made in accordance with relevant stipulations of the Chinese
Government concerning state-owned enterprises; expenses required therefor shall be disbursed from the costs and expenses of the enterprise
strictly in accordance with the facts.

(c)

Enterprises with foreign investment shall make payments to the housing subsidy fund in accordance with the stipulations of the people’s
government in locality. The Chinese party to the enterprise shall use such fund to subsidize the costs of the building and purchase
of housing for staff and workers.



 
The Ministry of Labor and Personnel
1986-11-10

 






PROVISIONS CONCERNING THE SUPERVISION ON SAMPLES AND ADVERTISING ARTICLES OF IMPORT AND EXPORT GOODS

REGULATIONS FOR THE CONTROL OF THE ACCOUNTING OF FOREIGN RELATED ENTERPRISES IN SPECIAL ECONOMIC ZONES IN GUANGDONG PROVINCE

PROVISIONAL REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON VEHICLE AND VESSEL USAGE TAX

RULES FOR THE IMPLEMENTATION OF THE THE CONTROL OF THE EXIT END ENTRY OF CITIZENS

Rules for the Implementation of the Law of the People’s Republic of China on the Control of the Exit End Entry of Citizens

     (Effective Date:1986.12.26–Ineffective Date:)

CONTENTS CHAPTER I GENERAL PROVISIONS

CHAPTER II EXIT FROM THE COUNTRY

CHAPTER III ENTRY INTO THE COUNTRY

CHAPTER IV EXIT AND ENTRY INSPECTION

CHAPTER V ADMINISTRATION OF CERTIFICATES

CHAPTER VI PENALTIES

SUPPLEMENTARY PROVISIONS

CHAPTER I GENERAL PROVISIONS

   Article 1. These Implementation Rules are formulated in accordance with the stipulations in article 19 of “The Law of the People’s Republic
of China on the Control of the Exit and Entry of Citizens”.

   Article 2. These Implementation Rules shall apply to cases concerning Chinese citizens entry into or exit from the country on private business.
The term “private business” means residing, visiting relatives, visiting friends, inheriting properties, going abroad to study at
one’s own expense, obtaining employment, making a tour, and other private affairs.

CHAPTER II EXIT FROM THE COUNTRY

   Article 3. Citizens residing in China that wish to leave the country on private business shall apply to the entry-exit control department of
the municipal or county bureau of public security, answer relevant questions, and go through the following procedures:

(1) To present, for examination, their residence booklets or other certificates of residence registration;

(2) To fill in the exit application form;

(3) To submit the written comments of the applicant’s work unit on the applicant’s exit from the country;

(4) To present the certificates supporting the applicant’s reasons for exit from the country.

   Article 4. The certifying documents as mentioned in Item 4 of Article 3 in these Implementation Rules refer to the following:

(1) Any applicant who wishes to leave China and reside in a foreign country must present documents of certification of consent by
his/ her relative(s) residing in the foreign country the applicant is to reside in or the residence permit issued by the country
of destination;

(2) Any applicant who wishes to leave the country and pay a visit to his/ her friends or relatives present the written invitation
sent by these friends or relatives;

(3) Any applicant who wishes to leave the country and inherit properties must present certifying papers indicating that he/she has
the legitimate right to inherit the properties;

Any applicant who wishes to leave the country and study abroad at own expense must present documents of certification indicating that
an educational institution has admitted him/her and also a necessary financial affidavit;

(5) Any applicant who wishes to leave the country and obtain employment abroad must present certifying papers indicating engagement
or employment by a host/hiring institution or employer;

(6) Any applicant who wishes to leave the country for a tour abroad must present certifying papers indicating that he/she has the
foreign exchange needed for the tour.

   Article 5. The municipal or country bureau of public security shall, within 30 days of receiving his/her exit application; or within 60 days
for out-of-the-way and difficult-of-access places, make a decision on approving or disapproving the application, and notify the applicant
about the decision.

In the event that the applicant does not receive the notification about the decision on the application within the prescribed time
limit, he/she shall have the right to make an inquiry, and the department handling the application shall give a reply; in the event
that the applicant holds that the decision about the disapproval of the exit application does not accord with the stipulations in
“The Law of the People’s Republic of China on the Control of the Exit and Entry of Citizens”, he/she shall have the right to appeal
to the public security department at a higher level, and the department handling the application shall make a decision and give a
reply.

   Article 6. Citizens residing in China whose exit applications have been approved shall obtain from the entry-exit control department of the
public security bureau the passport of the People’s Republic of China, together with the exit registration card.

   Article 7. Citizens residing in China who have already obtained the visa or the entry permit for the country of destination shall go through
the residence procedures before leaving the country. Those who are leaving to reside in a foreign country shall go to the local police
station or the residence registration office to cancel their residence registration. Those who are leaving the country only for a
short period of time shall go through the procedures of residence registration for a short-term absence from the country and, after
returning to China, resume their regular residence registration at places of their original residence by presenting their passports.

   Article 8. Chinese citizens residing in foreign countries who have returned to China for a visit may leave the country by producing valid visas
or valid travel entry-exit certificates, without the need of visa applications.

CHAPTER III ENTRY INTO THE COUNTRY

   Article 9. Chinese citizens residing in a foreign country, who wish to return to China for a short period of time to visit their relatives and
friends, make investments, do business, or make a sightseeing tour, may enter the country by producing valid passports or valid travel
certificates issued by the People’s Republic of China, or by presenting other valid entry-exit certificates, without the need of
visa applications.

   Article 10. Chinese citizens residing in a foreign country who request to return to and reside in China shall before entering the country, apply
to Chinese diplomatic missions, consulates or other resident agencies abroad authorized by the Ministry of Foreign Affairs; they,
or through their relatives in China, may also apply to the municipal or county bureau of public security in the locality of their
destination; and the public security department of the province, autonomous region, or municipality directly under the Central Government
shall examine their cases and grant them residence certificates.

   Article 11. Chinese citizens residing in a foreign country who request to return to China for employment shall apply to China’s labour and personnel
department or to host and employer units.

   Article 12. Chinese citizens residing in a foreign country who have decided to return to reside or obtain employment in China shall, within 30
days of arrival at their destination, go through the procedures for regular residence registration at the local bureau of public
security by presenting their certificates for residence in China or certificates of invitation and employment as approved by China’s
labour and personnel department.

   Article 13. Chinese citizens residing in foreign countries who wish to return to and stay in China for a short period of time shall, in accordance
with the stipulations of residence administration, go through the registration procedures for temporary lodging. Those who accommodate
at such enterprises and institutions as guest houses, hotels, hostels and schools, or at state organs, public organizations or other
institutions shall fill in temporary lodging registration forms; with respect to those who accommodate at their relatives’ or friends’
houses, they or their relatives or friends, shall, within 24 hours (within 72 hours in the countryside), go through the registration
procedures for temporary lodging at the local police station or at the residence registration office.

CHAPTER IV EXIT AND ENTRY INSPECTION

   Article 14. Chinese citizens shall enter or leave the country from designated ports or ports open to aliens, present to the border inspection
office their passports issued by the People’s Republic of China or other entry-exit certificates, fill in the entry-exit registration
card, and accept inspection.

   Article 15. The border inspection office shall have the right to forbid any of the following categories of persons to enter or leave the country;

(1) Those who hold no passports issued by the People’s Republic of China or other entry-exit certificates;

(2) Holders of invalid passports or other invalid entry-exit certificates;

(3) Holders of forged, altered and other than their own passports and certificates;

(4) Those who refuse to produce their certificates for examination.

Persons who fall under the circumstances as stipulated in the preceding Items (2) and (3) shall be dealt with in accordance with the
provisions in Article 23 of these Implementation Rules.

CHAPTER V ADMINISTRATION OF CERTIFICATES

   Article 16. The passport and the travel certificate issued by the People’s Republic of China, the principal certificates used by Chinese citizens
for entering and leaving the country, shall be kept and used by the bearer. No state organs or public organizations, no enterprises,
institutions or individuals shall have the authorization to withhold these certificates, excepting that the public security department
and the original issuing department which shall have the power to revoke and take over the certificates, and that the people’s procuratorate
and people’s court which shall have the power to withhold the certificates according to law.

   Article 17. Passports issued by the People’s Republic of China are valid for 5 years, and they may be extended twice, each time not exceeding
5 years. The application for extension shall be made before the passport’s term of validity expires.

In places outside China, the extension of passports shall be handled by Chinese diplomatic missions, consulates or other resident
agencies abroad authorized by the Ministry of Foreign Affairs. In China, the extension of passports held by Chinese citizens residing
abroad shall be handled by the public security bureau of the province, autonomous region, or municipality directly under the Central
Government, and also by the entry-exit control department of the public security department authorized by the aforesaid public security
bureau; the extension of passports held by citizens residing in China shall be handled, before the holders leave the country, by
the original issuing department of public security, or by the entry-exit control department of the public security department in
the locality where the holders have their residence registration.

   Article 18. Travel certificates issued by the People’s Republic of China are classified into two categories: one category is valid for 1 year
and one trip only; the other category is valid for 2 years and multiple trips; these two categories of travel certificates are issued
by Chinese diplomatic missions, consulates and other resident agencies abroad authorized by the Ministry of Foreign Affairs.

   Article 19. The entry-exit passes of the People’s Republic of China are passes for entering or leaving China, and are issued by the public security
bureau of the province, autonomous region, or the municipality directly under the Central Government, and also by the public security
department authorized by the aforesaid public security bureau. Such entry-exit passes, during their term of validity, may be used
for one trip or multiple trips. The passes that are valid for one trip shall be taken over by the border inspection office when the
holders leave the country.

   Article 20. When necessity arises for making changes or remarks in the entries of passports and certificates as a result of the changes in the
holders’ conditions, the holders of passports issued by the People’s Republic of China or other entry-exit certificates shall apply
separately to the entry-exit control department of the municipal or county bureau of public security, or to China’s diplomatic missions,
the consulates or other resident agencies abroad authorized by the Ministry of Foreign Affairs, and submit to them certificates supporting
the changes or remarks or other explanatory materials.

   Article 21. In the event that the passports of the People’s Republic of China and other entry-exit certificates, as held by Chinese citizens,
will expire soon, or that the attached pages for visas have been used up so that the term of validity cannot be extended, or that
the passports have been seriously damaged and can no longer be used, the holders may apply for a reissue of the passports, and at
the same time return the old passports they hold; in the event that the holders request to keep the old passports, the old passports
may be bound up with the new ones for use. In the event that a passport or an entry-exit certificate has been lost, the holder should
report the case to China’s competent department, and publish a statement in a newspaper announcing its loss before applying for reissuance.
The change or reissuance of passports and entry-exit certificates shall be handled, in places other than China, by Chinese diplomatic
missions, consulates or other resident agencies abroad authorized by the Ministry of Foreign Affairs, and, in China, by the public
security bureau of the province, autonomous region, or municipality directly under the Central Government, or by the entryexit control
department of public security department authorized by the aforesaid public security bureau.

   Article 22. Passports of the People’s Republic of China and other entry-exit certificates shall be revoked or declared invalid if their holders
are in any of the following circumstances:

(1) The holder has been sent back to China because he/she entered, resided or stayed in the country of destination illegally;

(2) Citizen residing in China has used his/her passport for swindling and bluffing.

The decision to revoke passports and other entry-exit certificates or to declare them invalid shall be made by the original issuing
department or by its higher authorities.

CHAPTER VI PENALTIES

   Article 23. Persons who have used forged, altered, or other persons’ certificates for entering or leaving the country may, in addition to taking
over their certificates, be given a warning, or held in detention for up to 5 days, depending on the seriousness of the cases.

   Article 24. Persons who have forged, altered or transferred the possession of entry-exit certificates shall be held in detention for up to 10
days; if the case is serious and a crime is constituted, the criminal responsibilities of the offenders shall be investigated in
accordance with the relevant provisions of “The Criminal Law of the People’s Republic of China”.

   Article 25. Persons who have given fabricated accounts and presented forged certificates, or have resorted to bribery, to obtain the entry-exit
certificates, shall be given a warning, or held in detention for up to 5 days if the circumstances are minor; if the case is serious,
and a crime is constituted, the criminal responsibilities of the offenders shall be investigated in accordance with the relevant
provisions of “The Criminal Law of the People’s Republic of China”.

   Article 26. In the event that personnel of public security departments are discovered to have taken advantage of their position and power, while
executing “The Law of the People’s Republic of China on the Control of the Exit and Entry of Citizens” and these Implementation Rules,
to demand or accept bribes or to have committed other acts of dereliction of duty, a disciplinary sanction shall be imposed on them
by the competent authorities at their discretion, if the circumstances are minor; if the case is serious and a crime is constituted,
the criminal responsibilities of the offenders shall be investigated in accordance with the relevant provisions of “The Criminal
Law of the People’s Republic of China”.

CHAPTER VII SUPPLEMENTARY PROVISIONS

   Article 27. Procedures for the control of Chinese citizens leaving the country on official business and of Chinese ship’s crew leaving the country
for executing tasks shall be formulated separately.

   Article 28. These Implementation Rules shall go into effect on the day of their promulgation.

    





RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA GOVERNING THE ADMINISTRATION OF ENTRY AND EXIT OF FOREIGNERS

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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